these tax, transfer and minimum wage reforms on income inequality and poverty based on a microsimulation approach using … aimed at reducing income inequality, which cover a very broad span but include major changes to the income tax and social … EUROMOD. The reforms involve a significantly more progressive income tax structure, a major increase in the minimum wage to …

Many countries have tax facilities for pension savings. These facilities are often associated with the application of … the cash-flow treatment of pensions: pension contributions are tax-exempt, capital income of pension funds is tax …-exempt, and pension benefits are taxed, but usually at a relatively low rate. This paper investigates the revenue effects of a …

In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

by divergence in tax-benefit systems. We take the example of two countries, the Czech Republic and Hungary, which … estimates to simulate how the aggregate participation rate would change in one country if the other country's tax and social … that individual preferences are essentially identical. The simulation results show that about one-half of the total …

This study quantitatively evaluates two redistributive policies: the earned income tax credit (EITC) and universal … precautionary savings and reduce capital stock. Furthermore, they may widen wealth inequality because redistribution lowers income …

This paper quantifies the individual, aggregate and welfare effects of the Earned Income Tax Credit (EITC) in the … United States. In particular, we analyse the labour supply and saving responses to changes in tax credit generosity and their … implications for prices and welfare. Our results show that the EITC is a subsidy on labour income and a tax on savings. An increase …

Nachbildung des Steuersystems wird mit der Technik der Mikrosimulation vollzogen. FiFoSiM enthält weiterhin ein ökonometrisch …

article describes which data sources are used for the simulation, how key features of the German tax and transfer system are …This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic … Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating …

-benefit microsimulation model for Tanzania. The paper provides an account of the current tax-benefit system in Tanzania and introduces the …This paper presents the findings from a feasibility study on the potential for developing a static tax … feasibility of producing such a model for Tanzania with reference to personal income tax, indirect taxes, and contributory and non …

This working paper explores the feasibility of developing a tax and benefit microsimulation model in Zanzibar using the … EUROMOD microsimulation software. We review Zanzibar's tax and benefit arrangements and the potential household survey dataset …